Ia: Territoriality

As an exception to Article 259, the place of supply of the following services is located in France:

1° The hiring of means of transport:

a) Where they are of short duration and the means of transport is actually made available to the hirer in France.

Short-term hire means the continuous possession or use of a means of transport for a period not exceeding thirty days or, in the case of a maritime means of transport, ninety days;

b) Hire, other than short-term hire, granted to a non-taxable person, where that person is established or has his domicile or habitual residence in France;

c) By way of derogation from b, the hire of a pleasure boat, with the exception of short-term hire, to a non-taxable person where the boat is actually made available to the hirer in France and the service provided by the supplier from the seat of his economic activity or a permanent establishment located there.

2° The supply of services relating to immovable property located in France, including the services of real estate experts and agents, the supply of accommodation as part of the hotel sector or sectors with a similar function such as holiday camps or sites set up for camping, the granting of rights to use immovable property and services aimed at preparing or coordinating the execution of immovable works, such as those provided by architects and companies supervising the execution of works ;

3° The supply of intra-Community transport of goods carried out for non-taxable persons where the place of departure of the transport is in France.

Intra-Community transport of goods means any transport of goods where the place of departure and the place of arrival are located on the territories of two different Member States.

Place of departure means the place where the transport of goods actually begins, without taking account of journeys made to reach the place where the goods are located, and place of arrival means the place where the transport of goods actually ends;

4° The transport of goods carried out for non-taxable persons other than the intra-Community transport of goods and the transport of passengers, according to the distances covered in France;

5° Where they are physically carried out or actually take place in France:

a) Services supplied to a non-taxable person whose purpose is cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the services of the organisers of such activities, as well as services ancillary to these activities;

b) Sales for consumption on the premises;

c) Sales for consumption on the premises are deemed to be made in France when they are physically carried out on board ships, aircraft or trains during the part of a passenger transport operation carried out within the European Community and the place of departure of the passenger transport operation is located in France.

Part of a carriage of passengers effected within the Community means the part of a carriage effected without a stopover outside the European Community, between the place of departure and the place of arrival of the carriage of passengers.

The place of departure of a passenger transport operation means the first scheduled point of embarkation of passengers in the European Community, where applicable after a stopover outside the European Community.

The place of arrival of a passenger transport operation means the last scheduled point of disembarkation in the European Community for passengers who embarked in the European Community, where applicable before a stopover outside the European Community.

In the case of an outward and return journey, the return journey is considered to be a separate transport operation;

5a The supply of services to a taxable person, as well as those ancillary to them, consisting of giving access to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions when these events actually take place in France;

6° When they are physically carried out in France for the benefit of a non-taxable person:

a) Activities ancillary to transport, such as loading, unloading, handling and similar activities;

b) Expert appraisals or work on tangible movable property;

7° The supply of services to a non-taxable person by an intermediary acting in the name and on behalf of another person where the place of the principal transaction is located in France;

8° The single supply of services referred to in III of Article 257 ter carried out by a person who has in France the seat of his economic activity or a permanent establishment from which he has provided this service.